Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

How often am I required to file?

Taxpayers with taxable gross receipts in excess of $1 million during the calendar year must file quarterly. Taxpayers with $1 million or less in taxable gross receipts will be calendar year taxpayers.